The Guide to the VAT One Stop Shop providing practical details concerning registration, VAT returns and VAT payments is now available in https://ec.europa.eu/taxation_customs/business/vat/ressources_en
EU: Guide to the VAT One Stop Shop
Tag: VAT
Poland – C-895/19 – neutrality and proportionality principles
On March 18th, the Court of Justice of the European Union issued a judgment concerning the compliance with the VAT Directive of Polish regulations which, in certain situations, impose recognition of output and input VAT under ICA and importation of services in settlements for other periods, which in practice leads to ICA and importation of services losing their neutrality status for the taxpayer. Such settlement is connected with the necessity of paying irrecoverable penalty interest on tax arrears.
In the judgment C-895/19 the Court indicated that the Polish provisions of the VAT Act are not compliant with the VAT Directive.
Webcast to discuss the Customs and VAT implications of the Brexit Trade and Cooperation Agreement (TCA) – 21 January 2021 3pm CET
The UK EU Trade and Cooperation Agreement (TCA) eliminates all customs duties on goods which originate in the UK or EU – representing the most extensive trade agreement on tariffs the EU has ever made.
UK – Brexit – How to get the VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU for VAT paid on supply of goods
Businesses established in Northern Ireland who incur VAT on goods in the EU, and EU businesses who incur VAT on goods in Northern Ireland, will be able to recover this VAT through the electronic cross-border refund system. This enables a business to recover that VAT directly from that country (the UK or EU member state of refund) provided that it is not established in the country of refund and makes no supplies there.
UK: recovery of UK VAT (13th Directive claim) for non established non registered foreign businesses
The “Revenue and Customs Brief 20 (2020): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK” has been published.
Germany – retroactive invoice correction
Publication by PwC Germany
The German Federal Ministry of Finance (Bundesministerium der Finanzen, or BMF) has published a decree on retroactive correction of VAT invoices. The tax authorities’ VAT application guidelines have been updated accordingly. The decree follows the principles of European Court of Justice (ECJ) case law and certain principles of national case law as developed by the Federal Fiscal Court (Bundesfinanzhof, or BFH).
EU – VAT treatment of telecom/mobile services. – non EU telecom providers maybe facing new VAT obligations – Case C 593/19
On 22 October 2020, an opinion of the Advocate General (AG) has been published in the case SK Telecom Co. Ltd. Vs Finanzamt Graz-Stadt (Case C‑593/19). This case concerns the use and/or enjoyment rules for VAT in case of roaming services in a EU Member State.
UK – Brexit – VAT, customs, excise and international trade webcast: Succeeding in uncertainty
7 September 2020 | 3pm-4pm CEST
On 13 July 2020, the UK Government published the Border Operating Model which provides guidance on how the customs border for trade between the EU and Great Britain will work following the end of the Brexit transition period of 31 December 2020.
Ecuador – VAT due on digital imports from 16 September 2020
Ecuador has announced that effective 16 September 2020, digital services supplied to local consumers will be liable to 12% local VAT, and that non-resident suppliers of such services will be liable to register and account for local VAT, or have the VAT withheld by payment service providers.
Image source: http://unsplash.com
UK – How to pay VAT due on time
As you will be aware, the UK Government’s VAT Deferral scheme has now ceased. This means that all payments in respect of UK VAT from 01 July 2020 will be required to be made by the relevant date.
